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TREAS/IRS RIN: 1545-BM96 Publication ID: Fall 2022 
Title: Section 72(t) 10 Percent Additional Tax Regulations 

This document contains proposed regulations under section 72(t) of the Internal Revenue Code, regarding the application of the 10 percent additional tax to that portion of a distribution includible in gross income and received by a taxpayer before attaining the age of 59 1/2 from a qualified retirement plan (as defined in section 4974(c) of the Code. These proposed regulations would affect any individual who receives an early distribution from a qualified retirement plan.

Agency: Department of the Treasury(TREAS)  Priority: Substantive, Nonsignificant 
RIN Status: Previously published in the Unified Agenda Agenda Stage of Rulemaking: Proposed Rule Stage 
Major: No  Unfunded Mandates: No 
CFR Citation: 26 CFR 72(t)     (To search for a specific CFR, visit the Code of Federal Regulations.)
Legal Authority: 26 U.S.C. 7805    26 U.S.C. 72   
Legal Deadline:  None
Action Date FR Cite
NPRM  10/00/2023 
Additional Information: REG-122627-15 (NPRM) Drafter attorney: Vernon Carter (202) 317-4844 Reviewer attorney: Pamela Kinard (202) 317-6000 Treasury attorney: Danielle Norris (202) 622-1771 CC:EEE
Regulatory Flexibility Analysis Required: No  Government Levels Affected: None 
Small Entities Affected: No  Federalism: No 
Included in the Regulatory Plan: No 
RIN Data Printed in the FR: No 
Agency Contact:
Vernon S. Carter
Department of the Treasury
Internal Revenue Service
1111 Constitution Avenue NW.,
Washington, DC 20224
Phone:202 317-4844
Fax:855 604-6086